Power to amend the Schedule.

Tax198815 sections

Statutory text

(1) The Government may, from time to time, by notification add to or modify the Schedule.
(2) Where a notification has been issued under sub-section (1), there shall, unless the notification is in the meantime rescinded, be introduced in the Legislature as soon as may be, but any case during the next session of the Legislature following the date of the issue of notification, a Bill on behalf of the Government to give effect to the addition or modification, as the case may be, of the Schedule and the notification shall cease to have effect when such Bill becomes law, whether with or without modification, but without prejudice to the validity of any thing previously done thereunder: Provided that if the notification under sub-section (1) is issued when the Legislature is in session, such a Bill shall be introduced in the Legislature during that session: Provided further that where for any reason a Bill as aforesaid does not become law within six months from the date of its introduction in the Legislature, the notification shall cease to have effect on the expiration of the said period of six months.
(3) All references made in this Act, to the Schedule shall be construed as relating to the Schedule as for the time being amended in exercise of the powers conferred by this section.

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